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Internal Auditor

Purpose of the Assignment

CCGD is seeking a qualified, experienced, and independent Internal Auditor to provide objective assurance on the effectiveness of the organization’s governance, risk management, financial management, and internal control systems.

The Internal Auditor will play an important role in identifying financial, operational, compliance, and governance risks while recommending practical measures to strengthen existing systems. The assignment will also support continuous improvement, accountability, transparency, and compliance with applicable laws, regulations, donor requirements, and internal policies.

The successful candidate will work independently and objectively while maintaining a high level of professional integrity and confidentiality. The role will involve reviewing financial records and organizational processes, assessing internal controls, conducting risk assessments, reporting findings, and following up on agreed corrective actions.

This is a part-time assignment requiring a minimum commitment of five (5) working days per month.

Scope of Work

The Internal Auditor's responsibilities will cover a range of financial, operational, risk management, governance, and compliance activities.

1. Internal Control Review

The Internal Auditor will review and assess the adequacy and effectiveness of CCGD's internal control systems.

Key responsibilities will include:

• Reviewing existing internal control frameworks.

• Assessing organizational policies and procedures.

• Evaluating whether controls are operating effectively.

• Identifying control weaknesses, gaps, and areas of exposure.

• Recommending practical measures to strengthen internal controls.

• Assessing whether established procedures are consistently followed.

• Reviewing processes to identify opportunities for improved efficiency and accountability.

• Monitoring the implementation of recommendations arising from previous audits.

The objective will be to ensure that CCGD has appropriate systems in place to safeguard its resources and support effective operations.

2. Risk Assessment and Management

The Internal Auditor will conduct regular risk assessments to identify and prioritize areas requiring management attention.

Responsibilities will include:

• Identifying financial, operational, compliance, governance, and other organizational risks.

• Assessing the likelihood and potential impact of identified risks.

• Prioritizing significant risks for audit attention.

• Reviewing existing risk mitigation measures.

• Identifying areas where additional controls may be required.

• Supporting management in strengthening risk management practices.

• Preparing risk assessment reports highlighting key risks and recommended mitigation measures.

The auditor should apply a risk-based approach to ensure that audit resources are focused on areas with the greatest potential impact on the organization.

3. Financial Records and Reporting

The Internal Auditor will review financial information to assess its accuracy, completeness, reliability, and compliance with established requirements.

This will include:

• Reviewing financial records and supporting documentation.

• Examining financial transactions for accuracy and completeness.

• Reviewing financial reporting processes.

• Checking whether transactions are properly authorized and supported.

• Identifying unusual or potentially irregular transactions.

• Assessing the adequacy of financial controls.

• Reviewing processes for safeguarding organizational funds and assets.

• Reviewing monthly bank reconciliations.

• Approving monthly bank reconciliations where appropriate.

The auditor will provide recommendations where weaknesses or inconsistencies are identified.

4. Compliance Reviews

The Internal Auditor will assess compliance with relevant laws, regulations, contractual requirements, donor conditions, and internal organizational policies.

The review will cover areas such as:

• Statutory requirements.

• Kenyan taxation requirements.

• Labour laws and related obligations.

• NGO regulatory requirements.

• Donor requirements.

• Contractual obligations.

• Internal policies and procedures.

• Financial reporting standards.

Where areas of non-compliance are identified, the auditor will provide recommendations and support management in developing appropriate corrective actions.

5. External and Special Audits

The Internal Auditor will assist CCGD in preparing for the annual external audit process.

Responsibilities may include:

• Reviewing financial records before the external audit.

• Identifying potential issues that could affect the audit.

• Supporting the preparation of required documentation.

• Coordinating with relevant departments to address audit requirements.

• Following up on external audit queries.

• Supporting special audits or investigations when assigned.

• Providing relevant information and recommendations to management.

The Internal Auditor will help ensure that CCGD is adequately prepared for external reviews and that audit findings are addressed appropriately.

Key Deliverables

The successful candidate will be expected to produce the following key deliverables:

1. Annual Risk-Based Internal Audit Plan

An annual plan outlining:

• Audit objectives.

• Areas and processes to be reviewed.

• Audit scope.

• Proposed timelines.

• Audit methodology.

• Resource requirements.

• Key risks to be addressed.

2. Quarterly Internal Audit Reports

Quarterly reports should provide clear information on:

• Audit activities completed.

• Key findings.

• Identified control weaknesses.

• Risks identified.

• Recommendations.

• Management responses.

• Agreed corrective actions.

3. Risk Assessment Report

The Internal Auditor will prepare a report highlighting:

• Major organizational risks.

• Risk ratings and priorities.

• Existing mitigation measures.

• Identified gaps.

• Recommended risk management actions.

4. Internal Control Assessment Report

This report will assess the effectiveness of existing internal controls and identify areas requiring strengthening or improvement.

5. Compliance Review Report

The auditor will prepare a report covering compliance with:

• Statutory requirements.

• Donor regulations.

• Contractual obligations.

• Internal policies.

• Relevant regulatory requirements.

6. Management Action Plan

A management action plan template will be developed to help track audit recommendations, responsible persons, agreed timelines, and implementation status.

7. Follow-Up Audit Reports

Follow-up reviews will be conducted to assess whether management has implemented agreed corrective actions and whether previously identified weaknesses have been adequately addressed.

8. Audit Presentations

The Internal Auditor will present audit findings and recommendations to the Board Audit Committee and Management after each audit, ensuring that significant issues are clearly communicated.

9. Annual Internal Audit Opinion

At the end of the audit period, the Internal Auditor will provide an annual opinion summarizing the effectiveness of CCGD's:

• Governance systems.

• Risk management processes.

• Financial management systems.

• Internal controls.

• Compliance environment.

Reporting Arrangements and Nature of Assignment

This is a part-time appointment.

The successful candidate will be required to provide audit services for a minimum of five (5) working days every month. The assignment will involve reviewing financial records and organizational systems, assessing internal controls, conducting risk-based reviews, and engaging with relevant departments as necessary.

The Internal Auditor is expected to maintain independence and objectivity when carrying out the assignment. The position will require professional judgment and the ability to communicate audit findings constructively while maintaining confidentiality.

Academic Qualifications and Professional Experience

Applicants should have:

1. A Bachelor's degree in Accounting, Finance, Business Administration, Commerce, Economics, or a related field.

2. A Master's degree will be an added advantage.

3. Professional certification such as ACCA or Certified Internal Auditor (CIA).

4. Membership in the Institute of Certified Public Accountants of Kenya (ICPAK) in good standing.

5. At least three (3) years of experience in internal auditing, external auditing, risk management, or financial management.

6. Experience working with NGOs and donor-funded organizations.

7. Knowledge of financial management and reporting requirements.

8. Experience in enterprise risk management and governance reviews.

Experience working with international development partners and donor regulations, including USAID, UN agencies, the European Union, Mastercard Foundation, or similar organizations, will be an added advantage.

Knowledge and Technical Competencies

The successful candidate should have strong knowledge of:

• Kenyan taxation requirements.

• Kenyan labour laws.

• NGO regulations.

• Financial reporting standards.

• Risk management principles.

• Governance frameworks.

• Internal control systems.

• Risk-based auditing methodologies.

• International Standards for the Professional Practice of Internal Auditing (IIA Standards).

• Donor compliance requirements.

Proficiency in QuickBooks accounting software and Microsoft Office applications is required, particularly Microsoft Excel.

Skills and Personal Attributes

The Internal Auditor should demonstrate:

• Excellent analytical and problem-solving abilities.

• Strong attention to detail.

• High levels of integrity and professionalism.

• Ability to maintain strict confidentiality.

• Strong understanding of risk-based auditing.

• Excellent written and verbal communication skills.

• Good interpersonal and stakeholder-management abilities.

• Ability to work independently with minimal supervision.

• Objective and impartial professional judgment.

• Strong organizational and time-management skills.

• Ability to identify issues and develop practical recommendations.

• Confidence in presenting findings to management and Board-level committees.

Ideal Candidate

The ideal candidate will be an experienced audit and finance professional with a strong understanding of internal controls, risk management, governance, compliance, and financial reporting.

Experience within the NGO or donor-funded sector will be particularly valuable because the role requires an understanding of donor requirements, regulatory obligations, and the need for strong accountability over organizational resources.

The successful candidate should be able to work independently, identify weaknesses objectively, communicate findings clearly, and provide practical recommendations that can improve CCGD's systems and operations.

Candidates who meet the stated qualifications and have the required experience in internal audit, financial management, risk management, or related fields are encouraged to apply.

Application

Send your application letter and Curriculum vitae only to the HR officer on hr@ccgdcentre.org and copy ccgdinfo@gmail.com clearly indicating the position you are applying for before 17th August 2026.